Civic Intelligence

Kappa Sigma Fraternity Mu Chapter C/O Swisher & Johnson Cpas

990EZ • Fiscal year 2019 • EIN 54-6073828

Jun 01, 2018 to May 31, 2019 • Filed on Oct 14, 2019

Organization ProfileN/A
PO Box 1489Lexington, VA 24450

(540) 463-7131

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2019

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2019

Net Margin

34th percentile

-2.1%

Higher net margin than 34% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Asset Growth

3rd percentile

-67%

Faster asset growth than 3% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

66th percentile

7.4%

Faster revenue growth than 66% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$949

Down $1,918 (-67%) from 2018

Net Assets

Down

$949

Down $1,918 (-67%) from 2018

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin34th percentile

Revenue

Up

$89,500

Up $6,165 (+7.4%) from 2018

Expenses

Up

$91,418

Up $10,247 (+13%) from 2018

Net Income

Down

-$1,918

Down $4,082 (-189%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0K$3.0K$2.0K$1.0K$0Assets 2018: $2,867Net Assets 2018: $2,8672018Assets 2019: $949Net Assets 2019: $9492019Assets 2020: $3,336Net Assets 2020: $3,3362020Assets 2021: $887Net Assets 2021: $8872021Assets 2022: $2,589Net Assets 2022: $2,5892022Assets 2023: $2,527Net Assets 2023: $2,5272023Assets 2024: $1,129Net Assets 2024: $1,1292024Assets 2025: $925Net Assets 2025: $9252025

Highlighted filing

2019

Assets$949
Liabilities-
Net Assets$949
Open 2019 Filing

Operations Trend

Revenue Growth66th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100K$50K$0-$50KRevenue 2018: $83,335Expenses 2018: $81,171Net Income 2018: $2,1642018Revenue 2019: $89,500Expenses 2019: $91,418Net Income 2019: -$1,9182019Revenue 2020: $64,254Expenses 2020: $61,867Net Income 2020: $2,3872020Revenue 2021: $60,000Expenses 2021: $62,449Net Income 2021: -$2,4492021Revenue 2022: $95,000Expenses 2022: $93,298Net Income 2022: $1,7022022Revenue 2023: $96,500Expenses 2023: $96,562Net Income 2023: -$622023Revenue 2024: $82,950Expenses 2024: $84,348Net Income 2024: -$1,3982024Revenue 2025: $86,900Expenses 2025: $87,104Net Income 2025: -$2042025

Highlighted filing

2019

Revenue$89,500
Expenses$91,418
Net Income-$1,918
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Oct 14, 2019
Return Version
2018v3.1
Gross Receipts
$89,500
Mission and Program Overview

Mission

College fraternity chapter

Program Services

DescriptionGrantsExpenses
COLLEGE FRATERNITY CHAPTER PROVIDING SOCIAL EVENTS, AND RELATED SERVICES TO LOCAL MEMBERSHIP OF A NATIONAL FRATERNAL ORGANIZATION ON THE CAMPUS OF AN EDUCATIONAL INSTITUTION.--
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
GRIFFIN SCOTTPresidentPT$0--
BANKS PFLAGERVice PresidePT$0--
CHRIS VOGELTreasurerPT$0--
EVAN ALISONSecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
Kappa Sigma Fraternity Mu Chapter
EIN
54-6073828
Phone
5404637131
Address
PO BOX 1489, LEXINGTON, VA 24450

Signing Officer

Name
Griffin Scott
Title
President
Phone
5404637131
Signed
2019-10-14
Discuss with paid preparer
Yes

Preparer

Firm
Swisher & Imler Cpas Plc
Address
PO DRAWER 1489, LEXINGTON, VA 24450
Preparer
Terry R Swisher CPA
Phone
5404637131
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses social expense 76,591 repairs & maintenance 2,818 bank service charges 125 groceries 7,815 miscellaneous 4,050 office 19 total 91,418”

Form 990-ez, Part III, Line 28

“College fraternity chapter providing social events, and related services to local membership of a national fraternal organization on the campus of an educational institution.”

Raw XML Appendix103 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0SWISHER IMLER CPAS
IRS990EZ/BooksInCareOfDetail/PhoneNum05404637131
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1489
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LEXINGTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd024450
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt02867
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0949
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1918
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt02867
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0949
IRS990EZ/GrossReceiptsAmt089500
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00262
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt089500
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt02867
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0949
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt02867
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0949
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GRIFFIN SCOTT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BANKS PFLAGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CHRIS VOGEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3EVAN ALISON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt091418
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0COLLEGE FRATERNITY CHAPTER
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0COLLEGE FRATERNITY CHAPTER PROVIDING SOCIAL EVENTS, AND RELATED SERVICES TO LOCAL MEMBERSHIP OF A NATIONAL FRATERNAL ORGANIZATION ON THE CAMPUS OF AN EDUCATIONAL INSTITUTION.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt091418
IRS990EZ/TotalRevenueAmt089500
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES SOCIAL EXPENSE 76,591 REPAIRS & MAINTENANCE 2,818 BANK SERVICE CHARGES 125 GROCERIES 7,815 MISCELLANEOUS 4,050 OFFICE 19 TOTAL 91,418
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COLLEGE FRATERNITY CHAPTER PROVIDING SOCIAL EVENTS, AND RELATED SERVICES TO LOCAL MEMBERSHIP OF A NATIONAL FRATERNAL ORGANIZATION ON THE CAMPUS OF AN EDUCATIONAL INSTITUTION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GRIFFIN SCOTT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05404637131
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA FRATERNITY MU CHAPTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O SWISHER & IMLER CPAS
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0546073828
ReturnHeader/Filer/PhoneNum05404637131
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1489
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd024450
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00ACE23E08AC3DF41535E75CFBAF60FCEEC144055
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0ABA5EEA13C5206C65313376D83AE95CCBB7B3CBB
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0199.244.105.153
ReturnHeader/FilingSecurityInformation/IPDt02019-10-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm014:51:43
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SWISHER & IMLER CPAS PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO DRAWER 1489
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEXINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd024450
ReturnHeader/PreparerPersonGrp/PhoneNum05404637131
ReturnHeader/PreparerPersonGrp/PreparationDt02019-10-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRY R SWISHER CPA
ReturnHeader/ReturnTs02019-10-15T14:51:43-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-06-01
ReturnHeader/TaxPeriodEndDt02019-05-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$949
Liabilities
-
Net assets
$949
Revenue
$89,500
Expenses
$91,418
Net income
-$1,918
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.93$0.93$86.9$87.1$0.20
2024Detailed filing. Detailed filing data is available for this year.$1.13$1.13$83.0$84.3$1.40
2023Detailed filing. Detailed filing data is available for this year.$2.53$2.53$96.5$96.6$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.59$2.59$95.0$93.3$1.70
2021Detailed filing. Detailed filing data is available for this year.$0.89$0.89$60.0$62.4$2.45
2020Detailed filing. Detailed filing data is available for this year.$3.34$3.34$64.3$61.9$2.39
2019Detailed filing. Detailed filing data is available for this year.$0.95$0.95$89.5$91.4$1.92
2018Detailed filing. Detailed filing data is available for this year.$2.87$2.87$83.3$81.2$2.16